The Influence Of Replace Business Tax With Value-added Tax On Cultural Media Industry And Its Countermeasures

On November 16,2011,the Ministry of Finance and the State Administration of Taxation issued two documents,Fiscal and tax[2011]No.110 and Fiscal and tax[2011]No.111.The document stipulates that starting from January 1,2012,the transport industry(excluding railway transport)and some modern service industries will undergo business tax reform in Shanghai on a pilot basis.It will be implemented nationwide in August 2013.The cultural media industry has been incorporated into the ranks of camp change.At present,the cultural media industry is still in its infancy,and it still needs a variety of liberal policy environments and preferential systems to provide it with support for its development.In particular,in the process of integration of "camp reform and increase"with the cultural media industry,problems such as the excessive standard of identification of the general taxpayers,the reduction of local financial revenue,the excessive tax rate,and the increase in the tax burden of some enterprises appear in the process.It is also the main reason for this subject to take the cultural media industry as the object of analysis,to try to combine the cultural media industry with "business reform and increase" and to interpret the interaction between the two.The suggestions put forward in this paper and the problems existing in the fusion of the cultural media industry and the "camp,change and increase" can help and promote the development of the cultural media industry,which is also the practical value of this research.